Accounting for carbon

dc.contributor.author	Lovell, Heather
dc.contributor.author	Sales de Aguiar, Thereza
dc.contributor.author	Bebbington, Jan
dc.contributor.author	Larrinaga-Gonzalez, Carlos
dc.contributor.author	International Emissions Trading Association
dc.coverage.spatial	34	en_US
dc.date.accessioned	2013-06-24T10:04:19Z
dc.date.available	2013-06-24T10:04:19Z
dc.date.issued	2010-11-10
dc.identifier.isbn	978-1-85908-469-4	en_US
dc.identifier.uri	https://hdl.handle.net/10023/3757
dc.description	ACCA working in partnership with IETA	en_US
dc.description.abstract	This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience.	en_US
dc.language.iso	en	en_US
dc.publisher	Association of Chartered Certified Accountants	en_US
dc.relation.ispartofseries	Climate change publications (ACCA)	en_US
dc.rights	© The Association of Chartered Certified Accountants	en_US
dc.title	Accounting for carbon	en_US
dc.type	Report	en_US
dc.description.version	https://doi.org/Publisher PDF	en_US
dc.publicationstatus	Published	en_US
dc.status	Peer reviewed	en_US